Linking an issue to a pull request connects planned or reported work with the code change intended to resolve it. In GitHub workflows, this relationship helps maintainers track which pull request addresses a specific issue. When a pull request is linked in a way that closes the issue, such as through supported closing keywords or the development relationship, GitHub can automatically close the issue after the pull request is merged. This improves traceability and reduces manual cleanup after work is completed.
Linking does not approve the pull request, because approval depends on review permissions and branch protection settings. It also does not lock the issue or automatically add the pull request to a project board. The main benefit is connecting work items to code changes.